Blossom, Inc. manufactures two products: missile range instruments and space pressure gauges. During April, 50 range instruments and 200 pressure gauges were produced, and overhead costs of $72,750 were estimated. An analysis of estimated overhead costs reveals the following activities. 1. 2. 3. Activities Materials handling Machine setups Quality inspections Cost Drivers The cost driver volume for each product was as follows. Number of requisitions Number of setups Cost Drivers Number of inspections Number of requisitions Number of setups Number of inspections Instruments 375 175 225 Gauges 625 300 250 Total Cost $30,000 23,750 19,000 $72,750 Total 1,000 475 475